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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter N
Part II
Subpart B
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Subpart B: Foreign Corporations
Section 881: Tax on income of foreign corporations not connected with United States business
Section 882: Tax on income of foreign corporations connected with United States business
Section 883: Exclusions from gross income
Section 884: Branch profits tax
Section 885: Cross references